Results 241 to 250 of about 8,518 (306)

Carbon Performance, Climate Governance, and Equity Risk

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This paper examines the relationship between carbon performance, climate governance, and equity risk. Using a sample of companies listed in the S&P500 index for the period 2009–2023, our results show that better carbon performance reduces equity risk, indicating that proactive carbon management reduces uncertainty and is beneficial to firms ...
Malafronte Irma   +2 more
wiley   +1 more source

Sustainability Incentives and Value Creation in Corporate Acquisitions

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Using an extended international sample of domestic and cross‐border mergers and acquisitions (M&A), this paper provides the first comprehensive examination of the role of ESG‐linked executive compensation in the market for corporate control.
Athanasios Tsekeris
wiley   +1 more source

Impact of the 23andMe bankruptcy on preserving the public benefit of scientific data. [PDF]

open access: yesNat Genet
LoTempio JE   +7 more
europepmc   +1 more source

Developing A Z‐ESG Score Model for Assessing Corporate ESG Performance

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman   +3 more
wiley   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan   +3 more
wiley   +1 more source

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